First Year Associate Program In general, because we maintain a structure of professional practice that is not rigidly departmentalized, attorneys develop expertise in almost all aspects of our practice. We feel that effective representation of our clients demands a comprehensive knowledge of tax law. Therefore, we strive to develop competency in our associates as tax generalists rather than as specialists in a discrete area of the practice. As a result, our attorneys each have a range of expertise that is unusual in the practice of law, a quality which is one of several factors that sets us apart from other law firms. New associates work on substantial matters representative of the unusual diversity and sophistication of our practice. For example, during his or her first year, an associate may help prepare a complex estate plan for a prominent family with diverse wealth transfer and charitable goals, analyze challenging partnership or corporate tax questions, prepare key documents for a domestic or international transaction, and prepare a request for an IRS private letter ruling on an emerging issue of tax law. Bergman, Horowitz & Reynolds is committed to associate training and career development, and associates attend various training sessions and lunch gatherings frequently throughout the year. The firm has a formal orientation program for new associates that provides an introduction to the major areas of the firm’s practice. In addition, the firm encourages all associates to attend appropriate training seminars and conferences sponsored by professional bar associations to further enhance and refine their legal skills and knowledge base. We encourage associates to assume responsibility at an early stage in their careers. An associate is assigned to a new matter as it comes into the office and generally works on all aspects of the matter until its conclusion. We make an effort not to assign associates to library or factual research on isolated problems dealing with matters with which they have no continuing and direct responsibility. In addition, our firm encourages client contact to promote client acceptance and provide experience in client relations. Associates receive formal reviews on a regular and periodic basis and feedback on a project-by-project basis. © Bergman, Horowitz & Reynolds, P.C.